https://www.taxtmi.com/caselaws?id=120446 The Tribunal ruled in favor of the appellants, M/s. HPCL, M/s. IOC Ltd., and M/s. BPCL, setting aside the Orders-in-Original that confirmed duty demands under Sec. 11D of the Central Excise Act, 1944, and Sec. 28(b) of the Customs Act, 1962. The Tribunal determined that the issue of excess duty collection had reached finality due to previous favorable decisions by Commissioners of Customs, which were not appealed by the Department. Legal precedents and the principle of finality in judgments were pivotal in allowing the appeals. en-us Wed, 01 Nov 2006 00:00:00 +0530 Thu, 15 Feb 2024 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120446 The Tribunal ruled in favor of the appellants, M/s. HPCL, M/s. IOC Ltd., and M/s. BPCL, setting aside the Orders-in-Original that confirmed duty demands under Sec. 11D of the Central Excise Act, 1944, and Sec. 28(b) of the Customs Act, 1962. The Tribunal determined that the issue of excess duty collection had reached finality due to previous favorable decisions by Commissioners of Customs, which were not appealed by the Department. Legal precedents and the principle of finality in judgments were pivotal in allowing the appeals. Case-Laws Customs Wed, 01 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120446